ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2025

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

NOTE 5 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

On September 20, 2024, Hallmark Venture Group, Inc. entered into a debt cancellation agreement with a vendor, pursuant to which $262,192 of outstanding legal fee obligations were forgiven. The Company recognized a corresponding gain on extinguishment of debt of $262,192 for the year ended December 31, 2024.

An unrelated third party paid $26,381 on behalf of the Company to settle certain accounts payable balances outstanding as of December 31, 2024. In exchange, the Company issued an unsecured, non-interest-bearing convertible note on July 15, 2025, with a stated maturity date of July 16, 2026. The note was subsequently converted into 239,827 shares of common stock on July 22, 2025.

During the year ended December 31, 2025, certain vendors issued a demand for payments of outstanding balances through legal counsel and third-party collection agencies. The Company evaluated these matters and recorded the related liabilities in its consolidated financial statements, as management believes such amounts are probable and reasonably estimable.

The following table presents the Company’s accounts payable and accrued liabilities balances as of December 31, 2025 and 2024.

Description	December 31, 2025		December 31, 2024
			(Restated)
Legal fees	$	—	$	26,381
Credit cards		9,098		—
Accrued expenses		182,168		15,093
		191,266		41,474